CBL INTERNATIONAL LIMITED
Suite 19-9-6, Level 9, UOA Centre
No. 19 Jalan Pinang
50450 Kuala Lumpur, Malaysia
Via Edgar
September 20, 2022
Division of Corporation Finance
Office of Trade & Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: CBL International Ltd (the “Company”)
Amendment No. 1 to Registration Statement on Form F-1
Filed September 7, 2022
File No. 333-267077
Dear SEC Officers:
We hereby provide a response to the comments issued in a letter dated September 19, 2022 (the “Staff’s Letter”) regarding the Amendment No. 1 to the Company’s Registration Statement on Form F-1 (the “Registration Statement”). Contemporaneously, we are filing the revised Registration Statement via Edgar (the “Amended F-1”).
In order to facilitate the review by the Commission’s staff (the “Staff”) of the Amended F-1, we have responded to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
Amendment No. 1 to Form S-1 filed September 7, 2022
Summary Consolidated Financial Data, page 14
| 1. | Please revise your summary financial data to include the financial data as of and for the six months ended June 30, 2022 and 2021. |
Response: We respectfully advise the Staff that we have revised pages 14 to 16 of the Amended F-1.
Please reach Lawrence Venick, the Company’s outside counsel at +852.5600.0188 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
| /s/ Teck Lim CHIA | |
| CBL International Limited | |
| Chief Executive Officer | |
| Encl. |
